TaxTMI 
TaxTMI 
1986 (10) TMI 154
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....ondary cells. Batteries of secondary cells are also known as storage batteries or accumulators. In both types the individual cells consist of a positive or negative electrode immersed in an electrically conducting fluid called the electrolyte, and generally separated by a porous insulating diaphragm called the separator. The electrodes which must be electrically conducting, may consist of a single rod or plate or a number of these welded or bolted together in parallel. In some cells (for example the conventional primary 'dry cells') the outer metal container may constitute one of the electrodes. The two electrodes have different electrical potentials when immersed in common electrolyte and the difference in the potentials represent the Emf or open circuit voltage of the cell. In both primary and secondary cells the electrical energy released during discharge is derived from the chemical energy liberated as a result of the chemical reaction taking place in the cell. These reactions involve charged particles in electrolyte known as 'ions'. Ions, if positively charged, have a deficiency of electrons and if negatively charged, carry on excess of electrons. As indicated below, certain i....
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....ing equipment. The cell, consists of five distinct parts (i) a central rod forming the positive terminal; (ii) a depolariser consisting of manganese dioxide (mixed with graphite or carbon black to improve its conductivity) and liberally moistened by the electrolyte; (iii) a thick layer of jellified electrolyte; (iv) a hard-drawn zinc outer can which acts as the negative terminal (v) a seal, usually a card disc covered with a layer of bituminous compound. 5. He next drew attention to the Indian Standard Electro-technical Vocabular Part VIII - 1965 and read the following: Cell or Secondary Cell or Storage Cell. A galvanic cell for the production of electric energy, in which the cell, after being discharged, may be restored to a fully charged condition, by a unidirectional electric current flowing in a direction opposite to the flow of current when the cell discharges. 6. In the Shorter Oxford English Dictionary, the meaning of a battery is described as: a number of guns placed in juxataposition for combined action; in Mil., the smallest division of artillery for tactical purposes. A number of Leyden jars so connected that they may be charged and discharged simultaneo....
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....dry batteries; all the technical books and authorities are agreed that a battery can never mean anything less than two or more cells connected together for the purpose of producing electricity. It is the same thing in an accumulator battery when a number of cells in a container are connected electrically to produce electricity. 11.The following judgments were quoted by Mr. Koshy: 1985 (22) E.L.T. 611 1981 E.L.T. 913 1977 E.L.T. J 199 1980 E.L.T. 679 1980 E.L.T. 468 1982 E.L.T. 917 1984 (16) E.L.T. 528 1983 E.L.T. 1566 1980 E.L.T. 280 1979 E.L.T. 212 1984 (17) E.L.T. 531 1978 E.L.T. 355 1980 E.L.T. 121 1986 (6) E.C.R. 526 1979 E.L.T. 608 1986 (25) E.L.T. 240 1980 E.L.T. 249. 12. The learned counsel for the department began by saying that the goods were advertised as dry cell batteries or dry batteries. This reveals how the goods are understood and sold by the makers who are experts in the field. The Indian Standard quoted by the learned counsel for M/s Toshiba Anand Batteries is only in respect of one variety of batteries; in classification the common parlance or the party's parlance can be presented to show h....
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....n taxation and their advertisement does not bind them to one assessment if another is the correct one. We are in complete agreement with him in all this too. 16. However, this is a subject which will have to be decided on its own merits because we can find no judgement that offers any guide on the assessment of a dry cell as dry battery. The question to be decided is whether this dry cell is a battery for assessment under tariff item 31 central excise tariff or not. 17. Mr. Koshy rejects the notion that a single dry cell can be a battery. According to him, to be a battery, two or more' cells must be arranged and connected to do a given work together in unison. A single cell or a number of single cells not so connected to form a single operating source of power are not batteries; he again and again referred to the definition of the term 'battery' given in Say's 'ELECTRICAL ENGINEERS Reference Book which defines a battery "as an assembly of voltaic primary or secondary cells". 18.  It is true perhaps that the primary dry cell or leclanche cell is frequently used in an assembly of two or more cells. The reason is not far to seek. The open circuit emf is only ab....
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....RIES by Shreve and Brink 4th Edition under Primary and Secondary cells is this : "Chemical reactions are utilised to convert chemical energy to electrical energy, the converse of the procedures presented in the earlier parts of this chapter .... The chemical reaction can be caused to take in a unit specially designed for the purpose of obtaining electrical energy. These units are commonly known as cells or batteries; primary cells produce electricity by means of a chemical reactions that is not easily reversible, and thus the chemicals must be replaced after the reactions has taken place." 21. Mc Graw Hill ENCYCLOPEDIA OF SCIECNE AND TECHNOLOGY VOL. II 5th Edition defines a battery as : "a device which transforms chemical energy into electric energy. The term is usually applied to a group of two or more electric cells connected together electrically. In common usage, the term battery is also applied to a single cell, such as flashlight battery." 22. THE CONDENSED CHEMICAL DICTIONARY by Hawley 9th Edition describe battery as : "an electro-chemical device that generates electric current by converting chemical energy to electrical energy." Note that the dictiona....
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....n assembly of two or more cells that convert chemical energy directly to electrical energy. The term, however has long been applied equally to a single cell. 27. Originally, electricity was produced by means of a number of series of cups filled with salt solution, each cup containing a piece of zinc and silver. The zinc in each cup was connected electrically to the silver of an adjacent cup or cell and the cups arranged in a circle. The inventor of this device Alessandro Volta (about 1800), measured the strength of his battery simply by placing his finger across the end terminals. (Encyclopedia Britannica). Since a number of cups had to be used in series to produce a voltage that was still weak, the cups were understood as batteries of cells. It was perhaps the only way that enough emf could be produced for the effect to be felt by a human finger. If that was so for a battery of cups, the emf of a single cell would have been closed to zero and practically negligible and of no high scientific or research use. Since this was the very first experimental device that produced electricity, the term became fixed for referring to any device that produced electricity, and in time go....